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All Journal Jurnal Media Wahana Ekonomika I-ECONOMICS: A Research Journal on Islamic Economics Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Review Pendidikan dan Pengajaran (JRPP) FINANCIAL : JURNAL AKUNTANSI Accounting Global Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Indonesia Berdaya Jurnal Revenue : Jurnal Ilmiah Akuntansi JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Abdimas Ekonomi dan Bisnis Global Abdimas: Jurnal Pengabdian Masyarakat PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Golden Ratio of Finance Management CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Journal of Sustainable Community Service International Journal of Social Science and Community Service
Lesi Hertati, Lesi
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Journal : Accounting Global Journal

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Pengaruh Penerapan Sistem Coretax Dan Kualitas Layanan Coretax Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Wilayah Kota Palembang Prastiwi, Ade Maura; Hertati, Lesi; Syafitri, Lili
Accounting Global Journal Vol. 10 No. 1 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

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Abstract

This study aims to examine the effect of Coretax system implementation and service quality on the compliance of individual taxpayers registered at KPP Pratama offices in Palembang. A quantitative approach was employed by collecting data through online questionnaires distributed to 100 individual taxpayers who have used the Coretax system during the 2025 period. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4. The results indicate that Coretax implementation and service quality have a positive and significant effect on taxpayer compliance, with an R-square value of 0.757, indicating that the independent variables explain 75.7% of the variance in taxpayer compliance. These findings highlight the importance of integrating digital tax systems with user-oriented service quality to enhance compliance and provide implications for strengthening digital tax policy aimed at improving taxpayer compliance.  
Co-Authors Aberta, Fina Adelia Prameswari, Femy Ainul Yaqin Al Qubro, Khodijah Alfianti, Sarahdillah Allya, Veni Amrina Rosada, Amrina Ani, Anis Anggreq Aprilia, Lifa Apriyanti Apriyanti Apriyanti, Anggi Argeto , Valentino Aris Munandar Aryani, Reny Asharie, Asmawati Asmawati Asmawati Asmawati Athalla, M. Radjab Athalla, Muhammad Radjab Avini, Terti Ayu Safitri , Della Azizah, Tyara Nur Berliana, Eliya Cahyani, Mitha Callistasari, Nidia Putri Choiriya, Nabila Cristina, Natalia Neisya Dani, Suci Rahma Della Ayu Lestari DP, Mohammad Kurniawan Dwi Oktarini, Rahmi Dzaironi, Muhammad Erin, Arif Kurnia Fadhilsyah, Muhammad Fitriani, Desy Haidar, Hala Haidir, Hala Harry Suharman Haryono Umar Hasna, Nabilah Sajidah Hendarmin, R.M. Rum Hendarmin, Rum Hendra Setiawan Heriyati, Agustina Hermawan, Yanto Heryati, Agustina Hidayahtullah, Hafiz Hidayat, Janthy Ilyas, Meyfida Indah Permatasari Indra Indra Inten Meutia Irena, Angelina Irlan Fery, Irlan Iskak, Jamaludin Karina, Arihta Kartika, Annisa Dwi Kemalasari, Febyanti Khalilly, Muhammad Naufal Kizana, Meilani Kurniawan DP, Mohammad Lazuarni, Syafira Lestari Setia Ningrum, Ayu Letari, Rahayu Tri Lili Syafitri, Lili Lilis Puspitawati Marlina, Ressy Maulana, Fakhrezi Mayang Sari Meifida Ilyas Meiriasari, Vhika Misko, Misko Muhammad Fikri Mutiara Puteri, Adinda Nanda Prasetya Nani Cahyani Nauly, Akta Dia Noer, Namira Imelia Ramadiena Nopriansyah, Arief Nur Aini Nur Syabitha, Fidya Nurfaiza, Nabila Nurhalizah, Nadila Oktaria, Dwi Otniel Safkaur Palinggau, Aling Paramita, Lidiya Pebianti, Alpina Pebriani, Reny Aziatul Prastiwi, Ade Maura Pratama, Yopan Pratami, Salsabilah Pratiwi, Anggun Nia Prayoga, Panca Priandi, M. Ronal Purnamasari, Evi Putra, Mohammad Kurniawan Darma Putri Ayu Lestari Putri, Andini Utari Putri, Sara Ayudia Rafika Sari Rahmahtullah, Rafifa Rahmayang, Tito Ramadhan, Rio Ramadianti, Ramadianti Ratih Puspitasari Ratu, Mutiara Kemala Ricardo, Riki Rizki, Sutra Meilani Romli, Harsi Romri, Arsi Sadana, Afdan Mifta Saputra, Ariansyah Saputra, Tedy Setiawan sari , Novita Sari, Desti Rahma Sari, Mei Shellamitha, Dinda Siti Aminah Siti Komariah Hildayanti, Siti Komariah Siti Zahara, Meisin Sondang, Virgus Ari Suryati Susanti, Ines Dwi Syafarudin, Afriapollo Syafitri, Lily Syafri, Lili Tamiah, Aisyah Tampubolon, Enggal Marito Yuliarti Terrtiavini, Terrtiavini Terttiaavini Terttiaavini, Terttiaavini Tien Yustini, Tien Tsabita, Putri Utami, Indriani Putri Wahyuni, Ningsih Wijaya, Putra Oktri Winwin Yadiati Yulius, Yosef